Attached files

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EX-32.1 - EX-32.1 - BIG 5 SPORTING GOODS Corpv56026exv32w1.htm
EX-31.2 - EX-31.2 - BIG 5 SPORTING GOODS Corpv56026exv31w2.htm
EX-32.2 - EX-32.2 - BIG 5 SPORTING GOODS Corpv56026exv32w2.htm
EX-31.1 - EX-31.1 - BIG 5 SPORTING GOODS Corpv56026exv31w1.htm
10-Q - FORM 10-Q - BIG 5 SPORTING GOODS Corpv56026e10vq.htm
Exhibit 15.1
May 7, 2010
Big 5 Sporting Goods Corporation
El Segundo, California
We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim financial information of Big 5 Sporting Goods Corporation and subsidiaries for the periods ended April 4, 2010, and March 29, 2009, as indicated in our report dated May 7, 2010; because we did not perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarter ended April 4, 2010, is incorporated by reference in Registration Statement Nos. 333-149730 and 333-104898 on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.
/s/ DELOITTE & TOUCHE LLP

Los Angeles, California